The priority policy for prioritized enterprises, brokers and projects includes the following:

Exemption from document inspection and goods physical inspection.

1. Relevant documents of customs dossiers shall be exempted from inspection and goods shall be exempted from physical inspection during customs procedures, except for signs of law violation or extraordinary inspections to assess the legal compliance. The Director of the General Department of Customs shall decide on the extraordinary inspection as prescribed in this Article.

The physical inspection of goods shall be made as follows:

a. For export-processing enterprises (EPE), the physical inspection of exported and imported goods shall be made when there are signs of customs offence.

b. For other enterprises, the rate of extraordinary inspection shall not exceed 0.5% of the total number of export, import declarations of the enterprises.

Customs clearance with incomplete declarations

1. Incomplete customs declarations may be used to follow customs procedures on customs electronic data processing system of customs authority. Within thirty (30) days from the date of registration of the declaration, the declarer shall update data and related documents of the customs dossiers as prescribed in Article 24 of the Law on Customs No. 54/2014 / QH13 on customs electronic data processing system of customs authority.

2. In case the electronic data system of customs authority has problems or temporarily breaks down, enterprise is allowed to conduct customs procedures with paper declarations (form 01 / DNUT enclosed with this Circular), within 30 (thirty) days from the date of registration of the declaration, the declarer shall submit a complete customs dossier to the Sub-department of Customs where the enterprise opens the declaration. The Sub-department of Customs where the prioritized enterprise opens the declaration shall guide the prioritized enterprise to update the data of the customs declarations.

Priority when following customs procedures

1. Enterprises shall be given priority by the customs authority for physical inspection of goods by scanners for extraordinary inspections to assess the compliance with the customs declaration.

2. In case enterprise meets difficulties in customs clearance, the Sub-Department of Customs shall reply in writing within 8 (eight) working hours from the time difficulties arise.

3. Enterprise shall be allowed to undergo customs inspection/control first by the customs authority.

4. In case an enterprise wishes to check or take sample of goods, it will be allowed to do so.

5. Enterprise shall be given priority for loading, unloading, transfer and receipt of goods by port/warehouse operator.

Specialized inspection

1. In case goods are subject to specialized inspection, the customs authority shall accept the declaration of enterprise on goods meeting the specialized regulations for customs clearance. Enterprise shall retain adequately the specialized inspection results of competent state management agencies and present them upon request of the customs authority.

2. Enterprise is allowed to transfer imported goods to its warehouses for preservation while awaiting specialized inspection results.

3. In case it is necessary to take samples for inspection, enterprise shall be given priority for sampling the goods. 

Tax procedures

1. Tax shall be refunded first and inspection shall be conducted later. The application for tax refund, tax refund procedures shall comply with the provisions in Circular No. 38/2015 / TT-BTC dated March 25, 2015. Based on the result calculated by the enterprise, the customs authority shall inspect the suitability of the application. The decision on tax refund shall be issued within 01 (one) working day from the date of receipt of a satisfactory application of the enterprise.

2. Enterprise shall be allowed to submit the annual statement for imported goods for processing, imported goods for export production within 90 (ninety) days after the end of fiscal year of the enterprise. Based on such annual statement, the customs authority shall enter data into the customs electronic data processing system as prescribed before conducting inspection.

3. The inspection for the cases referred to in Paragraph 1 and Paragraph 2 shall comply with the provisions of Article 25 of the Circular 72/2015/TT-BTC.

4. Enterprise shall be given priority in tax procedures for exported and imported goods in accordance with regulations of legislation on taxation.

Indirect export and import procedures

Indirectly exported and imported goods (goods that are delivered to another entity in Vietnam appointed by the overseas importer); raw materials, components and spare parts used for production of enterprises bought from bonded warehouses may be imported before customs declaration. The customs procedures shall comply with Clause 6 of Article 86 of Circular 38/2015 / TT-BTC dated March 25, 2015.

Post-clearance inspections

1. Enterprise shall be given priorities for exemption of post-clearance inspections in declarer’s premises except for signs of law violations.

2. The customs authority shall conduct post-clearance inspection at the declarer’s premises of not more than once over 3 consecutive years on the basis of risk management from the date it is recognized as a prioritized enterprise by the Director of the General Department of Customs except for signs of violations of legislation on customs.

3. The Director of the General Department of Customs shall decide on post clearance inspection in declarer’s premises.